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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … projects and sidewalk replacement services − that resulted in payments totaling more than $10.6 million to two … project activity to ensure that projects are completed in a cost effective manner. Determine whether to pursue …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive … To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did implement the recommendations in Comptroller DiNapoli’s July 2020 budget review letter. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… The district’s failure to solicit competition may result in obtaining services on unfavorable terms and conditions, … officials did not always procure goods and services in accordance with board policy. Although auditors found the … have assurance that goods and services are being procured in the most economical way. Poland Central School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s recalculated surplus fund balance …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignState Agencies Bulletin No. 231
… using code 431. Enter the beginning date of the pay period in the Effective Date field. Choose the calculation routine Flat Amount. Enter the last day of the period in the Deduction End Date field. Enter the total finger print fee amount in the Flat/Addl Amount field. By entering the last day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingComptroller DiNapoli Releases School Audits
… and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five … million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Water Commission and the Town of Westport . “In today’s fiscal climate, budget transparency and … County) The board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … at the end of 2014 and has continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Mid-Year State Cash Report and Review
… today by New York State Comptroller Thomas P. DiNapoli. In spite of higher than anticipated spending, the General … and settlement revenue is boosting state coffers. In the short term the state’s fiscal outlook is positive.” … reflecting lower Personal Income Tax (PIT) collections in April. Since then, tax growth has generally been …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Opinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has … to annually designate, on or before November in each year, a town highway as a seasonal limited use …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Vendor Responsibility Documentation
… * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time or value provided for in the original contract (i.e., Renewal) ✔ ✔ 7. Change in contract not provided for in the original contract which …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … Whether a tax collecting officer may request that persons paying their …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Responsibility for IT Internal Controls – Information Technology Governance
… The CEO in turn relies upon managers and department heads to recommend and implement procedures to help inform … Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… proxy is used, the agency must follow the process outlined in Section 2 – Employee Expense Reimbursement Policies of … to be the employee’s proxy and the employee’s supervisor in the Statewide Financial System (SFS). All expense reports … the approver reviewing the expenses should be someone in a position of authority who is knowledgeable of the rules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… for establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the … for revenue contracts. The DPA should outline the deferred payment arrangement and include provisions that … for establishing repayment agreements resulting from Deferred Payment Arrangements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangements